2024-01-24T13:49:45-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2022-07-01 237072654 JEWISH FEDERATION OF HOWARD COUNTY JEWI 4107304976 10630 LITTLE PATUXENT PKWY 400 COLUMBIA MD 21044 JOEL FRANKEL PRESIDENT & CEO 4107304976 2024-01-22 1 JOEL FRANKEL XXX-XX-XXXX 0 LAURA J KENNEY P00202198 6177170831 2024-01-22 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOEL FRANKEL 10630 LITTLE PATUXENT PKWY 400 COLUMBIA MD 21044 849114 0 X WWW.JEWISHHOWARDCOUNTY.ORG X 1967 MD SEE SCHEDULE O.THE MISSION OF THE JEWISH FEDERATION OF HOWARD COUNTY IS TO SUPPORT AND SERVE THE HOWARD COUNTY JEWISH COMMUNITY AND CONNECT THE LOCAL COMMUNITY TO THE STATE OF ISRAEL AND JEWS THROUGHOUT THE WORLD. OUR VISION IS TO BE THE DYNAMIC, INTEGRATING RESOURCE IN HOWARD COUNTY BY PROMOTING THE WELL-BEING OF THE JEWISH COMMUNITY AS A WHOLE, IN PARTNERSHIP WITH OTHER JEWISH-BASED AND COMMUNITY ORGANIZATIONS. OUR STRATEGIC PURPOSE IS TO BUILD COMMUNITY BY CARING FOR, SUPPORTING, AND ENRICHING JEWISH LIFE IN HOWARD COUNTY. 14 14 7 600 0 0 1056501 808925 11298 12010 11141 4364 11375 19866 1090315 845165 74997 36234 0 0 464788 475887 0 0 211120 383809 383948 923594 896069 166721 -50904 1459263 1474076 82667 138309 1376596 1335767 X THE MISSION OF THE FEDERATION IS TO SUPPORT AND SERVE THE HOWARD COUNTY JEWISH COMMUNITY, THE STATE OF ISRAEL, AND JEWS THROUGHOUT THE WORLD. THE FEDERATION IS A DYNAMIC, INTEGRATING RESOURCE FOR ALL JEWISH-BASED ORGANIZATIONS AND INSTITUTIONS IN HOWARD COUNTY. 1 1 102602 0 0 SOCIAL SERVICES - SOCIAL WORKER, JEN, SUPPORT GROUPS - OUR LOCAL BENEFICIARY AGENCIES AND SERVICES ADDRESS THE EVOLVING AND GROWING NEEDS OF OUR JEWISH COMMUNITY. CARING FOR THE MOST VULNERABLE IS THE HALLMARK OF THE FEDERATION. OUR SOCIAL WORKER PROVIDES COUNSELING AND SERVICES TO THE MOST VULNERABLE IN OUR COMMUNITY. JEWISH EMERGENCY NETWORK (JEN) PROVIDES EMERGENCY CASH ASSISTANCE TO JEWISH COMMUNITY MEMBERS IN FINANCIAL CRISIS. 98281 36234 0 OVERSEAS PARTNER: JAFI - THE JEWISH FEDERATION OF HOWARD COUNTY PARTNERS WITH ONE OVERSEAS PARTNER, THE JEWISH AGENCY FOR ISRAEL (JAFI), WHICH WORKS WITH JEWISH COMMUNITIES ABROAD TO ENSURE A JEWISH FUTURE FOR GENERATIONS TO COME. JAFI CONNECTS JEWS WITH ISRAEL, WITH ONE ANOTHER, WITH THEIR HERITAGE, AND WITH OUR COLLECTIVE FUTURE. 52718 0 2790 PJ LIBRARY & RELATED PROGRAMMING - OVER 450 FAMILIES ARE ENROLLED IN PJ LIBRARY IN HOWARD COUNTY WHERE THEY RECEIVE FREE JEWISH BOOKS, MUSIC, AND A MONTHLY E-NEWSLETTER TO CONNECT THEM TO JEWISH LIFE AND TO OTHER JEWISH FAMILIES. PJ LIBRARY IN HOWARD COUNTY ALSO PROVIDED REGULAR PROGRAMS TO BRING FAMILIES TOGETHER AROUND JEWISH CULTURE AND TRADITIONS. 190088 0 9220 OUTREACH PROGRAMMING - CHILDREN, TEENS, & FAMILY: VIBRANT, INNOVATIVE PROGRAMS AND SERVICES ARE DESIGNED FOR THE ENJOYMENT AND ENRICHMENT OF CHILDREN FROM INFANTS TO TEENS TO ENABLE THE NEXT GENERATION TO GROW UP WITH A CONNECTION TO JUDAISM. ADULTS AND SENIORS: PROGRAMMING IS GEARED FOR THE ACTIVE COMMUNITY MEMBERS AS A WAY FOR EMPTY NESTERS AND SENIORS TO ENGAGE WITH THE JEWISH COMMUNITY, LEARN SOMETHING NEW, CONNECT WITH PEOPLE, AND HAVE FUN. 190088 0 9220 443689 1 1 0 0 0 0 0 0 1 0 1 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 1 0 1 1 0 1 0 0 0 1 1 1 1 1 0 1 0 0 MD X X STACY DAVIS 7174286882 PO BOX 5641 BALTIMORE MD 21212 JOEL FRANKEL PRESIDENT & CEO 37.50 X 108445 0 30555 GORDY FULLER CHAIR 10.00 X X 0 0 0 ELLIOT SHEFRIN TREASURER, VP-OPERATIONS 2.50 X X 0 0 0 CHARLES KOPLIK VICE CHAIR, EXECUTIVE VICE PRESIDENT 4.00 X X 0 0 0 LAURA SALGANIK DIRECTOR, VP-PROGRAMMING 4.00 X X 0 0 0 JEFF GOLD DIRECTOR, VP-FINANCE 2.50 X X 0 0 0 JUDEE ILIFF SECRETARY 2.50 X X 0 0 0 RACHAEL SIMON IMMEDIATE PAST CHAIR 3.00 X 0 0 0 BRIAN AVRUNIN DIRECTOR 2.00 X 0 0 0 REBECCA FELDMAN DIRECTOR 2.00 X 0 0 0 LAURIE GOODWIN DIRECTOR 2.00 X 0 0 0 ANNIE MCCORMICK DIRECTOR 2.00 X 0 0 0 BETSY SINGER MARCUS DIRECTOR 2.00 X 0 0 0 ARTHUR SOLOMON DIRECTOR 2.00 X 0 0 0 STEPHANIE WEISHAAR DIRECTOR 2.00 X 0 0 0 HAL KASSOFF DIRECTOR UNTIL AUG 2022 2.00 X 0 0 0 108445 0 30555 1 0 0 0 0 808925 21 808925 PROGRAM FEES 900099 12010 12010 12010 4670 4670 9302 0 9302 9302 9302 3643 3949 -306 -306 -306 MISCELLANEOUS REVENUE 900099 10564 10564 10564 845165 12010 0 24230 36234 36234 143081 35771 50078 57232 273988 126661 59888 87439 8189 4008 1653 2528 23771 12358 4348 7065 26858 10695 6936 9227 78712 78712 1074 1074 25170 14764 3496 6910 9600 8521 1079 16819 9190 3328 4301 20935 11439 4142 5354 101834 53007 21297 27530 1747 1747 3758 2355 433 970 2971 1623 588 760 2750 1503 544 703 PROGRAM EXPENSES 113769 113769 BAD DEBT EXPENSE 4727 4727 MISCELLANEOUS EXPENSE 82 44 16 22 896069 443689 241260 211120 535646 149052 28527 430063 561698 420854 17932 17526 36618 13672 25917 22946 790 23406 266313 278762 22440 131467 1459263 1474076 51239 35247 769 769 26509 30659 75784 82667 138309 X 401996 465636 974600 870131 1376596 1335767 1459263 1474076 -50904 10075 0 X 0 1 X 1 0 X 849325 815801 888294 1056501 808925 4418846 849325 815801 888294 1056501 808925 4418846 400757 4018089 3975 12539 11237 15053 13972 56776 1618 795 1689 10564 14666 4490288 108606 0.89480 0.87580 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 1,618. 2020 AMOUNT: $ 795. 2021 AMOUNT: $ 1,689. 2022 AMOUNT: $ 10,564. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 19975 19975 7675 4704 2971 8968 8968 0 22946 JEWISH COMMUNITY INVESTMENT FUND 278762 F 278762 DUE FROM THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. 54128 OPERATING LEASE RIGHT-OF-USE ASSET 77339 131467 OPERATING LEASE 75784 75784 856016 10075 1850 11925 844091 1074 1074 845165 896845 1850 1850 894995 1074 1074 896069 PART IV, LINE 2B: THE FEDERATION MAINTAINS A BANK ACCOUNT USED FOR FUNDS RECEIVED BY THE FEDERATION AND DESIGNATED FOR THE JEWISH EMERGENCY NETWORK PROJECT. 1 AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE 220 E 42ND STREET NO 400 NEW YORK NY 10017 131656634 501(C)(3) 36234 0 N/A N/A GENERAL SUPPORT 1 0 PART I, LINE 2: THE FEDERATION MONITORS THE USE OF GRANT FUNDS BY WAY OF THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE. THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR AWARDING, MANAGING, AND REVIEWING SPECIFIC GRANTS AND ASSISTANCE. THE EXECUTIVE COMMITTEE PROVIDES OVERSIGHT OF THE ACTIVITIES CONDUCTED BY THE BOARD OF DIRECTORS. AS A SECTION 501(C)(3) ORGANIZATION, THE BOARD OF DIRECTORS HAS A FIDUCIARY RESPONSIBILITY TO ENSURE THE CHARITABLE FUNDS ARE USED WITH ITS EXEMPT MISSION. FORM 990, PART III, LINE 2 WE RECEIVED A GRANT TO LAUNCH THE STUDENT TO STUDENT PROGRAM IN HOWARD COUNTY. STUDENT TO STUDENT IS A CLASSROOM-BASED EXPERIENTIAL PROGRAM THAT BRINGS JEWISH AND NON-JEWISH HIGH SCHOOL STUDENTS TOGETHER TO LEARN ABOUT JUDAISM THROUGH PERSONAL STORYTELLING. JEWISH HIGH SCHOOL PRESENTERS VISIT LOCAL HIGH SCHOOL CLASSROOMS TO SHARE THEIR OWN PERSONAL JEWISH EXPERIENCES TO EFFECTIVELY DISPEL MYTHS AND STEREOTYPES OF JEWISH PEOPLE AND BUILD POSITIVE RELATIONSHIPS BETWEEN JEWISH AND NON-JEWISH HIGH SCHOOL STUDENTS. THIS PROGRAM IS INCLUDED AS PART OF OUTREACH PROGRAMMING ON PART III, LINE 4D. FORM 990, PART III, LINE 3 WE ELIMINATED OUR CHAPLAINCY AND HOSPICE RABBI POSITIONS BECAUSE OF REDUNDANCIES WITH OTHER SERVICES IN THE COUNTY. FORM 990, PART VI, SECTION A, LINE 4 ON MAY 18, 2023, THE BYLAWS WERE REVISED AS FOLLOWS: (1) THE FEDERATION'S MISSION WAS UPDATED TO "SUPPORT AND SERVE THE HOWARD COUNTY JEWISH COMMUNITY AND CONNECT THE LOCAL COMMUNITY TO THE STATE OF ISRAEL AND JEWS THROUGHOUT THE WORLD" WITH THE VISION TO "BE THE DYNAMIC, INTEGRATING RESOURCE IN HOWARD COUNTY BY PROMOTING THE WELL-BEING OF THE JEWISH COMMUNITY AS A WHOLE, IN PARTNERSHIP WITH OTHER JEWISH-BASED AND COMMUNITY ORGANIZATIONS AND THE STRATEGIC PURPOSE OF "BUILD COMMUNITY BY CARING FOR, SUPPORTING, AND ENRICHING JEWISH LIFE IN HOWARD COUNTY. THE FEDERATION WELCOMES ALL PEOPLE WHO IDENTIFY HOWARD COUNTY AS THEIR JEWISH COMMUNITY TO PARTICIPATE IN, VOLUNTEER FOR, OR DONATE TO FEDERATION ACTIVITIES AND PROGRAMS." PREVIOUSLY, THE MISSION WAS "THE MISSION OF THE JEWISH FEDERATION OF HOWARD COUNTY, INC. (THE "FEDERATION") SHALL BE TO SUPPORT AND SERVE THE HOWARD COUNTY JEWISH COMMUNITY, THE STATE OF ISRAEL, AND JEWS THROUGHOUT THE WORLD. THE FEDERATION WILL BE A DYNAMIC, INTEGRATING RESOURCE FOR ALL JEWISH-BASED ORGANIZATIONS AND INSTITUTIONS IN HOWARD COUNTY." (2) MEMBERSHIP WAS UPDATED SO THAT ANY INDIVIDUAL AGED 18 AND OVER WHO CONTRIBUTES TO THE ANNUAL CAMPAIGN OR A SIGNATURE PROGRAM OF THE FEDERATION IN AN AMOUNT OF $18 OR MORE, REGARDLESS OF THE DONOR'S PRIMARY PERSONAL RESIDENCE, SHALL BE DEEMED A MEMBER FOR TWO FISCAL YEARS, WITH VOTING RIGHTS. PREVIOUSLY, ALL JEWISH RESIDENTS OF HOWARD COUNTY WERE MEMBERS AND ANY DONOR WHO GAVE $18 OR MORE TO THE ANNUAL FUNDRAISING CAMPAIGN IN THE THEN CURRENT FISCAL YEAR, REGARDLESS OF THE DONOR'S PRIMARY PERSONAL RESIDENCE, WAS A VOTING MEMBER. (3) THE NUMBER OF DIRECTORS SHALL BE DETERMINED ANNUALLY BUT SHALL NEVER BE FEWER THAN THE MINIMUM NUMBER REQUIRED BY THE MARYLAND GENERAL CORPORATION LAW. PREVIOUSLY, THE NUMBER OF DIRECTORS WAS BETWEEN THREE (3) AND FIFTY (50). (4) THE NUMBER OF CONSECUTIVE TERMS A DIRECTOR MAY SERVE WAS UPDATED TO THREE (3) FROM TWO (2). (4) THE EXECUTIVE DIRECTOR IS NOW THE PRESIDENT & CEO. (5) THE PRESIDENT IS NOW THE CHAIR. (6) THE IMMEDIATE PAST PRESIDENT IS NOW THE IMMEDIATE PAST CHAIR. (7) THE VICE CHAIR POSITION WAS ADDED. IN THE ABSENCE OF THE CHAIR OR IN THE EVENT OF A VACANCY IN THAT OFFICE, THE VICE CHAIR SHALL PERFORM THE DUTIES OF THE CHAIR. WHEN SO ACTING, THE VICE CHAIR SHALL HAVE ALL THE POWERS OF AND BE SUBJECT TO ALL THE RESTRICTIONS UPON THE CHAIR. GENERALLY, THE VICE CHAIR SHALL PERFORM WHATEVER SPECIAL ASSIGNMENTS MAY, FROM TIME TO TIME, BE ASSIGNED BY THE CHAIR OR THE BOARD. (8) THE VICE PRESIDENT POSITIONS WERE ELIMINATED. FORM 990, PART VI, SECTION A, LINE 6 AS OF MAY 18, 2023, ANY INDIVIDUAL AGED 18 AND OVER WHO CONTRIBUTES TO THE ANNUAL CAMPAIGN OR A SIGNATURE PROGRAM OF THE FEDERATION IN AN AMOUNT OF $18 OR MORE, REGARDLESS OF THE DONOR'S PRIMARY PERSONAL RESIDENCE, SHALL BE DEEMED A MEMBER FOR TWO FISCAL YEARS. PRIOR TO MAY 18, 2023, EACH JEWISH RESIDENT OF HOWARD COUNTY WAS A MEMBER OF THE FEDERATION (A "MEMBER"). EACH MEMBER CONTRIBUTING $18 OR MORE TO THE FEDERATION'S ANNUAL FUNDRAISING CAMPAIGN IN THE THEN CURRENT FISCAL YEAR WAS DEEMED A VOTING MEMBER (A "VOTING MEMBER") AND WAS ENTITLED TO ALL RIGHTS AND PRIVILEGES APPURTENANT THERETO, INCLUDING, WITHOUT LIMITATION, THE RIGHT TO CAST BALLOTS TO ELECT DIRECTORS AND OFFICERS OF THE FEDERATION, AND THE RIGHT TO SERVE ON COMMITTEES OF THE BOARD. IN THE EVENT CONTRIBUTIONS WERE MADE BY A FAMILY, NO MORE THAN TWO ADULTS OF THE FAMILY WERE ENTITLED TO VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A AS OF MAY 18, 2023, MEMBERS SHALL BE ENTITLED TO CAST BALLOTS TO ELECT DIRECTORS AND OFFICERS OF THE FEDERATION AND TO VOTE AT THE ANNUAL MEETING AND ANY SPECIAL MEETING. MEMBERS SHALL BE ENTITLED TO SERVE ON THE BOARD OF DIRECTORS AND ON FEDERATION STANDING COMMITTEES. PRIOR TO MAY 18,2023 ONLY "VOTING MEMBERS" (AS DESCRIBED IN LINE 6) WERE ENTITLED TO THIS RIGHT. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 WHEN IT IS BEING PUT TOGETHER. THE VICE PRESIDENT OF FINANCE AND THE TREASURER WILL REVIEW IT AFTER IT GETS COMPLETED. THE AUDITORS WILL THEN PRESENT THE COMPLETED FORM 990 TO THE FINANCE AND ADMINISRATION COMMITTEE WHO WILL FORMALLY APPROVE IT. THE BOARD OF DIRECTORS WILL THEN REVIEW IT AND BE INFORMED THAT IT HAS BEEN APPROVED BY THE FINANCE AND ADMINISTRATION COMMITTEE AND THEN IT WILL BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD IS REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST. CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY BY EACH BOARD MEMBER. IN ADDITION, BOARD MEMBERS HAVE THE OBLIGATION TO UPDATE THE CONFLICT OF INTEREST STATEMENTS IF CIRCUMSTANCES CHANGE DURING THE YEAR. IN THE EVENT AN ISSUE BEFORE THE BOARD PRESENTS A CONFLICT BETWEEN THE BEST INTEREST OF THE FEDERATION AND AN ORGANIZATION IN WHICH A BOARD MEMBER HAS AN INTEREST OR POSITION, OR ANY OTHER DIRECT OR INDIRECT CONFLICT, THE BOARD MEMBER WILL ABSTAIN FROM VOTING ON THAT ISSUE. THE PRESIDENT & CEO IS COVERED UNDER A SEPARATE CONFLICT OF INTEREST POLICY THAT APPLIES TO ALL EMPLOYEES OF THE FEDERATION. SHOULD A POTENTIAL CONFLICT OF INTEREST EXIST OR ARISE, THE EMPLOYEE MUST DISCLOSE THE FACTS AND CIRCUMSTANCES OF THE POTENTIAL CONFLICT TO THEY/THEIR/THEIRS HUMAN RESOURCES REPRESENTATIVE IMMEDIATELY. ANY EMPLOYEE WHO FAILS TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST SHALL BE IN VIOLATION OF THIS POLICY AND SHALL BE SUBJECT TO DISCIPLINARY ACTION, UP TO AND INCLUDING IMMEDIATE TERMINATION. EVERY EMPLOYEE WILL BE REQUIRED TO SIGN A CONFLICT OF INTEREST CERTIFICATE. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S EXECUTIVE COMPENSATION COMMITTEE WHICH IS COMPRISED OF BOTH PAST AND CURRENT TOP LAY LEADERSHIP ANNUALLY REVIEWS COMPENSATION OF THE PRESIDENT & CEO BASED ON REVIEW OF INDEPENDENT SURVEYS OF SUCH INDIVIDUALS OF OTHER LIKE SIZE ORGANIZATIONS ACROSS THE NATION, AS WELL AS COMPENSATION REVIEWS OF OTHER NOT FOR PROFIT ORGANIZATIONS IN THE GREATER BALTIMORE METRO AREA. THE COMMITTEE CONSIDERS STANDARDS OF LIVING AS WELL AS SIZE AND COMPLEXITY OF SUCH ORGANIZATIONS. THE COMMITTEE ALSO REVIEWS THE PERCENTAGE OF COMPENSATION OF SUCH EMPLOYEES TO THE TOTAL OPERATING BUDGET AND CONSIDERS GENERAL ECONOMIC CONDITIONS IMPACTING THE ORGANIZATION'S ENVIRONMENT THAT IT OPERATES WITHIN TO DETERMINE THAT SUCH PERCENTAGE APPEARS TO FALL IN LINE WITH SIMILAR ORGANIZATIONS. THE DELIBERATION AND DECISION OF THE COMMITTEE IS TIMELY DOCUMENTED. THE DETERMINATION OF THE EXECUTIVE COMPENSATION COMMITTEE IS THEN PRESENTED TO THE AFFECTED EMPLOYEE AS AN OFFER. FORM 990, PART VI, SECTION B, LINE 15B: THE FEDERATION DOES NOT COMPENSATE ANY OTHER PERSON MEETING THE IRS DEFINITION OF OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE FEDERATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON OUR WEBSITE.